ANNEX IVREPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS

16. Breakdown of selected statement of profit or loss items

16.7 Impairment on financial and non-financial assets

ANNEX IV Table 39: rows 1 - 19
References National GAAP based on BAD References National GAAP compatible IFRS Current period
Additions Annex V.Part 2.102 Reversals Annex V.Part 2.102 Total Accumulated impairment
010020030040
010 Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss BAD art 35-37 IFRS 7.20(e)
020Financial assets measured at cost IFRS 7.20(e); IAS 39.66
030Available-for-sale financial assets IFRS 7.20(e); IAS 39.67-70
040Loans and receivables IFRS 7.20(e); IAS 39.63-65
050Held-to-maturity investments IFRS 7.20(e); IAS 39.63-65
060 Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates BAD art 27.Vertical layout(13)-(14) IAS 28.40-43
070Subsidiaries IFRS 10 Appendix A
080Joint ventures IAS 28.3
090Associates 4th Directive art 17 IAS 28.3
100 Impairment or (-) reversal of impairment on non-financial assets IAS 36.126(a),(b)
110Property, plant and equipment BAD art 27.Vertical layout(9) IAS 16.73(e)(v-vi)
120Investment properties BAD art 27.Vertical layout(9) IAS 40.79(d)(v)
130Goodwill BAD art 27.Vertical layout(9) IAS 36.10b; IAS 36.88-99, 124; IFRS 3 Appendix B67(d)(v)
140Other intangible assets BAD art 27.Vertical layout(9) IAS 38.118(e)(iv)(v)
150 TOTAL
160Interest income on impaired financial assets accrued IFRS 7.20(d); IAS 39.AG 93